2004 (5) TMI 221

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..... des. The respondents manufacture "Godraj Permanent Powder Hair Dye" and "Godrej Kali Mehendi". These products are packed in small packages containing 3 units each but the combined weight is less than 10 gms. The dispute is whether such packages are exempted from declaring the M.R.P. under Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 and consequently from the op .....

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..... commodity is 20 gms or less. The language of the rule does not warrant the interpretation sought to be placed by the department that since the package contains 3 units, the exemption under the rule is not available. We are of the view that since the combined weight of the 3 units of the impugned goods is less than the prescribed weight of 20 gms, the Commissioner (Appeals) has rightly concluded in .....

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